History of FIRS
The Nigerian Federal Inland Revenue Service, FIRS, was created in 1943. It was carved from the erstwhile Inland Revenue Department that covered what was then the AngloPhone West Africa (including Ghana, Gambia, Sierra Leone) during the colonial era.
Tax provides revenue to fund governance, ensures resource redistribution, streamlines consumption of certain goods and services, reduces inflation and generates employment.
The Federal Inland Revenue Service is constitutionally empowered to collect taxes.
In 1958, the Board of Inland Revenue was established under the Income Tax Ordinance of 1958. The name was later changed in 1961 when the Federal Board of Inland Revenue (FBIR) was established under Section 4 of the Companies and Income Tax Act (CITA) No. 22 of 1961. FBIR operated then as a department in the Federal Ministry of Finance.
A further transformation took place in 1993 when the Finance (Miscellaneous Taxation Provisions) Act No 3 of 1993 established the Federal Inland Revenue Service FIRS as the operational arm of FBIR. The Act also created the office of the Executive Chairman of the Board. In 2007, the Federal Inland Revenue Service Establishment Act, (2007), which granted autonomy to the service, was enacted.
The FIRS is one of the Federal Ministries, Departments and Agencies (MDAs) undergoing massive changes.
In 2005, Integrated Tax Offices, ITOs replaced the old tax offices -which were structured along tax types: Value Added Tax Office, Personal Income Tax Office, Petroleum/International Tax Office, Withholding Tax Office, Area Tax Office. The new one stop-shops for all tax types lessened the burden of taxpayers, who can now transact their tax businesses under one roof.
To cater to the interest of oil and gas companies, as well as marketing and service companies, airlines, shipping agencies and all companies with turn over of N1 billion- Large Tax Offices, L TOs were created.
In response to taxpayer enquiries and in fulfillment of our Vision:
"To deliver quality service to taxpayers in partnership with other stakeholders and make taxation the pivot of national development",
and our Mission:
"To operate an efficient and transparent tax system that optimizes tax revenue collection and voluntary compliance",
The FIRS decided to publish a list of our operational offices, jurisdictions and telephone numbers.
This directory is a guide to all taxpayers on how best they could access our services. It is our hope that this directory will foster continuous interaction between FIRS and taxpayers and guide the Service on how best we can serve you.